“三公经费”信息公开及其制度把控：2011～2016年

Three-public-consumption Information Disclosure and Its system Control:2011～2016

随着媒体影响力和社会公众民主意识的进一步提升,政府"三公经费"等成本信息公开逐渐趋于常态化。然而,媒体新闻报道特点和政府信息资源内生性优势决定了以"政府-媒体-公众"为主体的信息公开演化博弈呈现明显的阶段性特征。推进政府成本信息公开规范化,应细化政府成本会计核算,提高成本信息的可比性;拓展政府部门内部控制客体范围,实现绩效考核与成本预算编制审批相结合;强化政府部门"成本支出类型-目标用途-经费来源-绩效"审计鉴证。

With the further promotion of media influence and public awareness of democracy, the government＇s cost information disclosure is gradually becoming a regular situation. However, with the characteristics of media coverage and the endogenous advantages of government information resources, the evolutionary game of information disclosure, which government, media and public are involved in, has taken on periodic features. In order to improve the government cost information disclosure, the government cost accounting needs to be further refined to enhance the comparability of the cost information; the object scope of the government internal control should be extended to make it easier to effectively combine the performance assessment with the approval of cost budget; furthermore ,the government audit throughout the whole process of ＂identifying the cost types-clearing the purpose and target- figuring out the funding-evaluating performance＂ needs to be established.